4.3.3.4. Case of shipping companies under a tonnage-based tax regime

If these entities have entered in key [00550] a (positive) amount resulting from the sum of the amounts of keys [00578] and [00579] (as indicated above with respect to these entities and in relation to key [00579]):

1. The total amount of negative tax bases to be offset in the tax period being settled, recorded in code [00547] on page 15 of form 200, must be transferred to the same code on page 13 of the form, reduced by the amount recorded in code [00632] on page 21 of the form.

2. The amount of the key [00547] on page 13 must be subtracted from the amount of the key [00550], but taking into account that the maximum amount by which the amount of the key [00550] can be reduced is the amount that appears in the key [00578].

And the result thus obtained, which cannot be negative, will be recorded in code [00552] (taxable base).